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1. |
Record Nr. |
UNINA9910459682803321 |
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Titolo |
Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
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Pubbl/distr/stampa |
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Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
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©1993 |
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ISBN |
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Descrizione fisica |
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1 online resource (177 p.) |
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Collana |
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Research studies of the Fair Tax Commission of Ontario |
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Disciplina |
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Soggetti |
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Tax incidence |
Tax incidence - Canada |
Tax incidence - Ontario |
Progressive taxation |
Progressive taxation - Canada |
Progressive taxation - Ontario |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references at the end of each chapters. |
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Nota di contenuto |
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Frontmatter -- Contents -- Foreword -- Introduction -- 1. Tax-Fairness Principles -- 2. What's Fair? -- 3. Concepts of Equity in Taxation -- 4. Equitable and Fair -- 5. Beyond the Crisis of the Tax State? -- Notes on Contributors -- Backmatter |
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Sommario/riassunto |
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The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines. |
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